The tariff classification of Nebulizers and Aspirators from China

N010578 May 24, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9018.90.7560, 9019.20.0000 Mr. Dan P. Chevalier Gardener Denver Thomas, Inc. 1800 Gardener Expressway Quincy, IL 62305 RE: The tariff classification of Nebulizers and Aspirators from China Dear Chevalier: In your letter dated April 30, 2007, you requested a tariff classification ruling. No sample was provided. You state, “Model 1121 & 1145 Nebulizer: The model 1121 Nebulizer consists of a Wob’L Piston air compressor mounted inside a plastic shroud. The unit will include at the time of importation a tubing assembly and a nubulizer mask assembly. The entire unit is designed to aid in the treatment of respiratory ailments and is used in hospitals, clinics or in the home. This device is prescribed by a physician and is used to atomize medication in liquid form to a very fine mist… It is also possible that the Model 1121 and Model 1145 will be imported without the accompanying tubing and nebulizer mask and assembly.” You also state, “Model 1615 & 1630 Aspirator. These aspirators consist of a vacuum pump that is mounted inside a plastic shroud which is directly connected to the canister which collects the fluid being aspirated. The product is designed to aspirate bodily fluids after surgery or clinical testing. It is used in hospitals, clinics and doctors offices.” We note that both are illustrated in the Thomas Medi-Pump Nebulizers and Aspirators catalog you included. Nebulisers which use a motor-compressor unit are described in Harmonized System Explanatory Note VI to 9019. It is clear that the two nebuliser in question are made specifically for aerosol therapy whether or not the tubing and mask assembly are included in the importation. Note 1-d to Chapter 85, HTSUS, excludes Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90). These two aspirators will clearly be used in the professional practice of medicine in the removal of excess fluids from the interior of the patient. We agree that the applicable subheading for the Nebulizers will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof. The rate of duty will be free. The applicable subheading for the Aspirators will be 9018.90.7560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Therapeutic Electro-medical instruments and appliances. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division